REGISTERED NUMBER: 11008769 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

Dures Building & Groundworks Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

L F Dures

B Dures

REGISTERED OFFICE:

Landmark House 45 Merton Road

Bootle

L20 7AP

REGISTERED NUMBER:

11008769 (England and Wales)

ACCOUNTANTS:

Craig Callum Associates Ltd

Landmark House

43-45 Merton Road

Bootle

Liverpool

Merseyside

L20 7AP

FIXED ASSETS

Tangible assets

4

8,855

12,841

CURRENT ASSETS

Stocks

48,281

13,783

Debtors

5

41,674

31,170

Cash at bank

37,986

44,240

127,941

89,193

CREDITORS

Amounts falling due within one year

6

134,214

92,002

NET CURRENT LIABILITIES

(6,273

)

(2,809

)

TOTAL ASSETS LESS CURRENT LIABILITIES

2,582

10,032

CREDITORS

Amounts falling due after more than one year

7

-

(7,034

)

PROVISIONS FOR LIABILITIES

8

(1,909

)

(2,440

)

NET ASSETS

673

558

CAPITAL AND RESERVES

Called up share capital

80

80

Retained earnings

593

478

SHAREHOLDERS' FUNDS

673

558

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 July 2026 and were signed on its behalf by:

B Dures - Director

1.	STATUTORY INFORMATION

Dures Building & Groundworks Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

33% on cost and 25% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 November 2024

and 31 October 2025

34,839

44,039

7,238

86,116

DEPRECIATION

At 1 November 2024

28,638

38,162

6,475

73,275

Charge for year

1,550

1,676

760

3,986

At 31 October 2025

30,188

39,838

7,235

77,261

NET BOOK VALUE

At 31 October 2025

4,651

4,201

3

8,855

At 31 October 2024

6,201

5,877

763

12,841

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade debtors

11,103

-

Other debtors

30,571

31,170

41,674

31,170

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans and overdrafts

7,034

10,332

Trade creditors

49,109

8,252

Taxation and social security

74,152

70,718

Other creditors

3,919

2,700

134,214

92,002

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans

-

7,034

8.	PROVISIONS FOR LIABILITIES

31.10.25

31.10.24

£

£

Deferred tax

1,909

2,440

Deferred

tax

£

Balance at 1 November 2024

2,440

Credit to Statement of Income and Retained Earnings during year

(531

)

Balance at 31 October 2025

1,909

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 October 2025 and 31 October 2024:

31.10.25

31.10.24

£

£

L F Dures and B Dures

Balance outstanding at start of year

19,273

33,398

Amounts advanced

3,612

-

Amounts repaid

-

(14,125

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

22,885

19,273

10.	RELATED PARTY DISCLOSURES

During the year, total dividends of £35,000 (2024 - £15,525) were paid to the directors .

11.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr B Dures, Mr L Dures, Mrs R Dures and Mrs G Dures.